FAC Explorer

Finding 555836 (2024-005)

-
Requirement
L
Questioned Costs
$1
Year
2024
Accepted
2025-04-24
Audit: 354535
Organization: County of Scott, Virginia (VA)
Auditor: Robinson Farmer Cox Associates

AI Summary

  • Core Issue: The School Board submitted inaccurate claims for February 2024, leading to potential overclaims in school nutrition reimbursements.
  • Impacted Requirements: Monthly claims for reimbursement must accurately reflect meals served to eligible students.
  • Recommended Follow-Up: Implement a review process to verify that manually entered meal counts match supporting documentation.

Finding Text

2024-005 - School Nutrition Cluster (10.553/10.555/10.556/10.559/10.582) Agency: Department of Agriculture Federal Award Number/Year: APE40253 - 2024, APE41111 - 2024, APE40254- 2024, APE41106 - 2024, APE41108 - 2024 Program & ALN: School Nutrition Cluster (10.553/10.555/10.556/10.559/10.582) Pass-through Entities: Virginia Department of Education Compliance Requirement: Reporting Finding Type: Noncompliance Criteria: The School Board must submit monthly claims for reimbursement for meals served to eligible students. Condition: The School Board submitted claims for the February 2024 reimbursement that were inaccurate. Context: There are 13 schools that submit reimbursement each month of the school year. We reviewed 26 school submissions out of the 130 annual submissions and noted 2 errors. Questioned Costs: There are likely questioned costs of $124,430 (consisting of $24,886 in known questioned costs) related to over claiming school nutrition reimbursements. Cause: Reimbursements require manual data entry and amounts were requested in error. Effect: The School Board requested reimbursement for more meals than actually served. Recommendation: We recommend the School Board implement a review process to ensure the manually entered meal counts agree to the supporting documentation. Views of Responsible Officials and Planned Corrective Action: The School Board will implement a review process to ensure the manually entered meal counts agree to the supporting documentation.

Categories

Questioned Costs Cash Management Reporting

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $2.44M
93.600 Head Start $2.23M
10.555 National School Lunch Program $1.47M
84.010 Title I Grants to Local Educational Agencies $1.17M
84.027 Special Education Grants to States $885,579
10.553 School Breakfast Program $582,912
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $578,212
84.287 Twenty-First Century Community Learning Centers $490,133
93.667 Social Services Block Grant $469,969
93.778 Medical Assistance Program $451,645
10.558 Child and Adult Care Food Program $430,025
93.659 Adoption Assistance $407,052
23.002 Appalachian Area Development $395,635
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $377,259
93.558 Temporary Assistance for Needy Families $318,534
93.658 Foster Care Title IV-E $294,660
21.032 Local Assistance and Tribal Consistency Fund $178,211
84.184 School Safely National Activities $166,323
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $153,287
10.579 Child Nutrition Discretionary Grants Limited Availability $120,549
10.582 Fresh Fruit and Vegetable Program $93,925
93.568 Low-Income Home Energy Assistance $75,222
21.027 Coronavirus State and Local Fiscal Recovery Funds $71,274
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $70,515
84.048 Career and Technical Education -- Basic Grants to States $69,186
16.575 Crime Victim Assistance $55,608
10.665 Schools and Roads - Grants to States $51,561
16.034 Coronavirus Emergency Supplemental Funding Program $45,066
84.424 Student Support and Academic Enrichment Program $42,556
16.588 Violence Against Women Formula Grants $39,044
84.173 Special Education Preschool Grants $33,673
10.559 Summer Food Service Program for Children $29,583
20.607 Alcohol Open Container Requirements $16,374
20.600 State and Community Highway Safety $10,832
93.556 Marylee Allen Promoting Safe and Stable Families Program $6,563
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $6,413
93.472 Title IV-E Prevention Program $6,017
16.738 Edward Byrne Memorial Justice Assistance Grant Program $5,779
93.767 Children's Health Insurance Program $5,127
93.747 Elder Abuse Prevention Interventions Program $3,501
10.649 Pandemic Ebt Administrative Costs $3,256
93.566 Refugee and Entrant Assistance State/replacement Designee Administered Programs $1,466
93.603 Adoption and Legal Guardianship Incentive Payments Program $882
93.599 Chafee Education and Training Vouchers Program (etv) $573
93.090 Guardianship Assistance $421
93.645 Stephanie Tubbs Jones Child Welfare Services Program $287